FISCAL, LEGAL AND ACCOUNTING ASPECTS REGARDING TELEWORK IN ROMANIA

Lucian Constantin Gabriel Budacia ()
Additional contact information
Lucian Constantin Gabriel Budacia: Romanian-American University, Romania

Journal of Information Systems & Operations Management, 2021, vol. 15, issue 1, 51-57

Abstract: Employees and employers from Romania are familiar with teleworking, as it has been practiced for years, but it was only in 2018 that the first specific legal regulations appeared in Romania. Through this paper, I intend to highlight the main accounting, fiscal and legal aspects concerning telework. This subject is interesting, not only in the context of the pandemic, but especially in the context of the “new normal†, which will integrate telework on a superior position compared with the way it was viewed before. This aspect is also supported by the technical and technological progress, which has an increasing importance and weight regarding economic activity in general, and work relations in particular.

Date: 2021
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.rebe.rau.ro/RePEc/rau/jisomg/SU21/JISOM-SU21-A04.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rau:jisomg:v:15:y:2021:i:1:p:51-57

Access Statistics for this article

More articles in Journal of Information Systems & Operations Management from Romanian-American University Contact information at EDIRC.
Bibliographic data for series maintained by Alex Tabusca ().